On July 1, Davidson Corporation had the following capital structure: Common stock ( $3 par value) $636,000 Additional paid-in capital 1,080,000 Retained earnings 720,000 Treasury stock Required: Complete the table below for each of the two following independent cases: (Round "Par value per share" answers to 2 decimal places.) Case 1: The board of directors declared and issued a 30 percent stock dividend when the stock was selling at $5 per share. Case 2: The board of directors announced a 6-for-5 stock split (i.e., a 20 percent increase in the number of shares). The market price prior to the split was $5 per share. Items After Stock Dividend Before Dividend and Split $ 636,000 $ 3.00 After Stock Split $ 636,000 $ 2.50 $ 3.00 Common stock account Par value per share Shares outstanding Additional paid-in capital Retained earnings Total stockholders' equity $ $ 1,080,000 720,000 $ $ 1,080,000 720,000